Union Of India & Ors vs Sterlite Industries (India) Ltd & Anr

The Supreme Court dismissed the civil appeal as withdrawn, allowing the respondent to file a statutory appeal before the Commissioner (Appeals) within four weeks. The Court clarified that the Appellate Authority must decide the appeal on its merits without being influenced by the High Court's previous observations. The decision emphasizes the importance of following statutory appeal procedures rather than seeking direct writ remedies for disputes regarding interest on refunds.